Calculating the Cost of Transferring one Cubic Meter of NG by Traditional and ABC Methods 6th Gas Transmission Operation District
Hossein Salari Zadeh, Bijan Abedini
Costing system is based on new systems’ activity for services and products’ costs, which provides better and more accurate information requested from managers and it helps users to make correct and proper decisions. This study is applied and scientific which is done in area 6 of gas transmission operations, and it explains the importance of costing system on the basis of the area activity through analysis of its costing method and identification of strengths and weaknesses, and then ABC system steps have been identified.
As the research subject represents, researchers had been looking for determination of Costing system importance based on the activities in area 6 of Iran Gas Transmission Operations and studied its fiscal year (2015), financial statements, financial information and finally they identified the activity as the foundation of ABC system and selected cost stimulus for each activity after determination of the system dominated on organization, its accounting operations flows, major activity centers and logic combination of those activities.
Also, researches’ results showed that using activity based costing divided major activities in area 6 of gas transmission operations to 13 decibels and to two main processes which are pipelines operations and stations operations and the results showed that the most portion is related to pipelines operations.